June 29, 2023

Live Webcast

8 Total CPE Credits


Audits of 401(k Plans: New Developments and Critical Issues (in collaboration with the FICPA)

Learning Objectives

<liIdentify the key provisions of SAS 136</font
</li<liProperly document understanding of the plan, the environment, and internal controls for an employee benefit plan</font
</li<liUnderstand the importance of reading, reviewing, and documenting the controls in a service organization control report</font
</li<liIdentify potential audit triggers that may result in Department of Labor inspections</font
</li<liUnderstand the risks associated with a benefit plan audit engagement</font
</li<liAvoid common mistakes noted during peer reviews</font </li</ul</ul

Major Topics

<liProper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency</font
</li<liCommon pitfalls in planning and detailed audit procedures</font
</li<liChanges affecting 401(k) plans, including SAS 136 implementation</font
</li<liCommon mistakes as noted in peer reviews and DOL inspections</font </li</ul</ul

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing


Basic understanding of auditing defined contribution plans

Intended Audience

Practitioners responsible for planning and performing employee benefit plan audit engagements


Maryland Association of CPAs

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    $ 275 275
  • MACPA Non-Member

    $ 400 400
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